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    <title>2014 (5) TMI 1065 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal of the assessee society, ruling that its activities, focused on promoting and developing chess in India, qualify as &quot;education&quot; under Section 2(15) of the Income Tax Act. The Tribunal held that the society&#039;s various income sources were incidental to its main charitable purpose, thus exempting it from the provisions restricting charitable status. Consequently, the Assessing Officer was directed to modify the order in favor of the assessee.</description>
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      <title>2014 (5) TMI 1065 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=177321</link>
      <description>The Tribunal allowed the appeal of the assessee society, ruling that its activities, focused on promoting and developing chess in India, qualify as &quot;education&quot; under Section 2(15) of the Income Tax Act. The Tribunal held that the society&#039;s various income sources were incidental to its main charitable purpose, thus exempting it from the provisions restricting charitable status. Consequently, the Assessing Officer was directed to modify the order in favor of the assessee.</description>
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      <pubDate>Fri, 09 May 2014 00:00:00 +0530</pubDate>
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